S T A T E   O F   N E W   Y O R K
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                                  5274

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 17, 2015
                               ___________

Introduced by M. of A. BRINDISI -- read once and referred to the Commit-
  tee on Aging

AN  ACT  to  amend the real property tax law, in relation to eliminating
  the requirement to  annually  reapply  to  the  exemption  granted  to
  persons sixty-five years of age or over

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 6 of section 467 of the real property tax  law,
as amended by chapter 395 of the laws of 1989, paragraphs (b) and (c) as
amended  by  chapter 471 of the laws of 1990, and paragraphs (a) and (b)
as further amended by section 1 of part W of chapter 56 of the  laws  of
2010 is amended to read as follows:
  6.  (a)  [At  least sixty days prior to the appropriate taxable status
date, the assessing authority shall mail to each person who was  granted
exemption  pursuant  to  this section on the latest completed assessment
roll an application form and a notice  that  such  application  must  be
filed  on or before taxable status date and be approved in order for the
exemption to be granted.] The assessing authority  shall,  within  three
days  of  the  completion  and  filing of the tentative assessment roll,
notify by mail any applicant who has included with his OR  HER  applica-
tion  at least one self-addressed, pre-paid envelope, of the approval or
denial of the application; provided, however, that the assessing author-
ity shall, upon the receipt and filing of the application, send by  mail
notification  of  receipt  to any applicant who has included two of such
envelopes with the application.   Where an applicant is  entitled  to  a
notice of denial pursuant to this subdivision, such notice shall be on a
form prescribed by the commissioner and shall state the reasons for such
denial and shall further state that the applicant may have such determi-
nation reviewed in the manner provided by law.  Failure to mail any such
application form or notices or the failure of such person to receive any

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05832-01-5

              

A. 5274                             2

of  the  same  shall not prevent the levy, collection and enforcement of
the payment of the taxes on property owned by such person.
  (b)  Except  in  cities of one million or more, WHERE any person [who]
has been granted exemption pursuant to this section on [five (5) consec-
utive] A PRIOR completed assessment [rolls] ROLL, including any  [years]
YEAR  when  the  exemption  was granted to a property owned by a husband
and/or wife while both resided in such property, [shall not  be  subject
to  the  requirements  set  forth  in paragraph (a) of this subdivision]
provided the governing board of the municipality in which said  property
is situated after public hearing adopts a local law, ordinance or resol-
ution  providing therefor [however said person shall be mailed an appli-
cation form and a notice  informing  him  of  his  rights.  Such],  SUCH
exemption  shall  be automatically granted on each subsequent assessment
roll. Provided, however, that when tax payment is made by such person  a
sworn  affidavit  must  be  included with such payment which shall state
that such person continues to be eligible for such exemption. Such affi-
davit shall be on a form prescribed by the commissioner. If such affida-
vit is not included with the tax payment, the collecting  officer  shall
proceed pursuant to section five hundred fifty-one-a of this chapter.
  (c)  In cities of one million or more, any person who has been granted
exemption pursuant to this section shall file the completed  application
with  the  appropriate assessing authority every twenty-four months from
the date such exemption was granted [without  the  necessity  of  having
been  granted exemption pursuant to this section on five (5) consecutive
completed assessment rolls including any years when  the  exemption  was
granted  to a property owned by a husband and/or wife while both resided
in such property].
  S 2. This act shall take effect immediately and  shall  apply  to  tax
rolls  completed  on  or  after  such  date; provided that any municipal
corporation may elect, by local law, ordinance or  resolution,  to  make
the  provisions  of  this  act effective and in full force and effect in
such municipal corporation on and after August 7, 1997.